Local Taxation in the Netherlands

M van der Hoek

MPRA Paper from University Library of Munich, Germany

Abstract: Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments.

Keywords: Provincial taxes; Netherlands (search for similar items in EconPapers)
JEL-codes: H71 (search for similar items in EconPapers)
Date: 1991
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Published in Public Budgeting & Finance 1.11(1991): pp. 66-79

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:6131

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